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2021 (3) TMI 627 - AT - Central ExciseCENVAT Credit - input services - Air Civil Enclave Services - Authorized Service Station Service - Mandap Keeper Service - Outdoor Caterer Service - Rent-a-Cab Operator’s Service - Tour Operator Service - Travel Agent Service - Renting of Immovable Service - Convention Service - Company Secretary Service - Steamer Agent Service - Telecommunication Service - credit denied mainly on the ground that the appellant could not establish the nexus between the said services and appellant’s manufacturing/business activity - HELD THAT:- As per the use declared by the appellant, all the services were used either in relation to the manufacturing activity of the appellant or in relation to the overall business activity. It is also not disputed that the invoices were issued in the name of the appellant therefore, there is no question of receipt and use of service by any other person except by the appellant. Rent-a-cab service - Tour Operator service - Travel Agent service - HELD THAT:- The said services pertain to hiring of vehicles which are used by its employees for their movement within the Refinery premises or for travelling outside in connection with its business - Travel agent service has been utilized for booking of travel tickets for its employees for their official travel. The services are, therefore, used in or in relation to manufacturing / business activities of the company - reliance can be placed in the case of M/S ADANI PORT & SPECIAL ECONOMIC ZONE LTD AND M/S ADANI PETRONET PORT PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, AHMEDABAD [2015 (12) TMI 1060 - CESTAT AHMEDABAD] - credit allowed. Renting of Immovable Property - HELD THAT:- These services pertain to service tax paid by the output service provider towards the office premises provided to the company on rent. These office premises are being used for carrying out its business activity viz. procurement, marketing, auditing, accounting etc. - reliance can be placed in the case of M/S. HINDUSTAN COCA-COLA BEVERAGES PVT. LD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI-IV [2019 (5) TMI 251 - CESTAT CHENNAI] - credit allowed. Telecommunication Service - HELD THAT:- The mobile phone service is used by employees for carrying out business activities - reliance can be placed in the case of M/S ADANI PORT & SPECIAL ECONOMIC ZONE LTD AND M/S ADANI PETRONET PORT PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, AHMEDABAD [2015 (12) TMI 1060 - CESTAT AHMEDABAD] - credit allowed. Convention Service - HELD THAT:- The said services were utilized in relation to training of its employees. The input service provider has provided the stay and other facilities for the employees of the company who attended such trainings - reliance can be placed in the case of M/S HINDUSTAN PETROLEUM CORPORATION LTD. VERSUS CCE, C & ST, VISAKHAPATNAM [2016 (9) TMI 680 - CESTAT HYDERABAD] - credit allowed. Airport Civil Enclave - HELD THAT:- The said service is received in connection with its private aircraft which is used for travel of employees, consulting engineers, business clients etc. connected with the manufacturing activity and business of the company - reliance can be placed in the case of M/S RELIANCE INDUSTRIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, LTU, MUMBAI [2016 (8) TMI 123 - CESTAT MUMBAI] - credit allowed. Authorized service station - HELD THAT:- The said service is used for servicing of company owned vehicles which are used by the employees for their official travel for carrying out their official responsibilities which are in relation to manufacture / business - reliance can be placed in the case of M/S RELIANCE INDUSTRIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, LTU, MUMBAI [2016 (8) TMI 123 - CESTAT MUMBAI] - credit allowed. Company secretary - HELD THAT:- The said service is utilized for fulfilling various statutory obligations of the company such as Secretarial Audit under Clause 47 (c) of the SEBI’s listing agreement and certification etc. which are in relation to manufacture / business - reliance can be placed in the case of M/S ADANI PORT & SPECIAL ECONOMIC ZONE LTD AND M/S ADANI PETRONET PORT PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, AHMEDABAD [2015 (12) TMI 1060 - CESTAT AHMEDABAD] - credit allowed. Outdoor catering - HELD THAT:- The said service pertains to operation of industrial canteens which are located in its Refinery. In terms of the provisions of the Factory Act, it is mandatory for certain factories to provide an industrial canteen within the factory premises - reliance can be placed in the case of M/S ADANI PORT & SPECIAL ECONOMIC ZONE LTD AND M/S ADANI PETRONET PORT PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, AHMEDABAD [2015 (12) TMI 1060 - CESTAT AHMEDABAD] - credit allowed. Mandap Keeper - HELD THAT:- The said service is rendered by the hotel used by the company for the purpose of conducting interviews for recruitment of employees and for business conferences held with its business associates - reliance can be placed in the case of M/S ADANI PORT & SPECIAL ECONOMIC ZONE LTD AND M/S ADANI PETRONET PORT PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, AHMEDABAD [2015 (12) TMI 1060 - CESTAT AHMEDABAD] - credit allowed. Steamer agent - HELD THAT:- The said service has been utilized by it in relation to procurement of inputs / inward transportation of inputs or capital goods which is specifically covered by the definition of input service - reliance can be placed in the case of M/S ADANI PORT & SPECIAL ECONOMIC ZONE LTD AND M/S ADANI PETRONET PORT PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, AHMEDABAD [2015 (12) TMI 1060 - CESTAT AHMEDABAD] - credit allowed. The appellant is entitle for the Cenvat Credit - However, in respect of same services some of the invoices were not produced by the appellant which needs to be verified. Therefore, in such cases the matter needs to be remitted back to the Adjudicating Authority - Appeal allowed by way of remand.
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